Abstract

This paper seeks to identify the effects of Internet used as a vehicle for sending federal tax returns through the RECEITANET program. The benefits that came out from security and costs reduction in the process of delivering tax returns are identified, as well as the impacts on Tax Administration (TA) and on the Treasury‑Taxpayer relationship.

Abstract

The objective of this research is to examine Chinese citizens attitudes towards official and unofficial channels in both government‑to‑citizen (G2C) and citizen‑to‑government (C2G) communication. It investigates citizens preferred channel choices fo
r receiving public information and for expressing their personal opinions. Analysis of an online survey shows that respondents have no obvious preference of official or unofficial channels for receiving public information. Yet most respondents prefer unof
ficial channels for C2G communications because these channels have less language restrictions, allow respondents to hide their identities, and facilitate respondents to obtain a sense of support from people who have similar opinions.